KLUBQ INFOTECH P. LTD, MUMBAI V. ITO WD 5(2)(2), MUMBAI

ITA 4793/MUM/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70675 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 10-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUM BAI . , !'# $ $ $ $ %& ' , () %*+ ( %# BEFORE SHRI D. MANMOHAN, VP AND SHRI SANJAY ARORA, AM %./ I.T.A. NO. 4793/MUM/2010 ( - $.- - $.- - $.- - $.- / / / / ASSESSMENT YEAR: 2006-07) KLUBQ INFOTECH PVT. LTD. 32, GARDEN VIEW, 45 A.K. MARG, GOWALIA TANK, MUMBAI-400 036 / VS. INCOME TAX OFFICER, WARD 5(2)(2), AAYKAR BHAVAN, 5 TH FLOOR, MUMBAI-400 020 +/ () % ./ &0 % ./ PAN/GIR NO. AACCK 3773 H ( /1 / APPELLANT ) : ( 23/1 / RESPONDENT ) /1 4 %( / APPELLANT BY : NONE 23/1 5 4 %( / RESPONDENT BY : SHRI GANESH BARE %$ 5 6) / // / DATE OF HEARING : 12.08.2013 7. 5 6) / DATE OF PRONOUNCEMENT : 12.08.2013 *(8 / O R D E R PER SANJAY ARORA, A. M.: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-9, MUMBAI (CIT(A) FOR SHO RT) DATED 22.03.2010, PARTLY ALLOWING THE ASSESSEES APPEAL CONTESTING ITS ASSES SMENT U/S.143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMEN T YEAR (A.Y.) 2006-07 VIDE ORDER DATED 31.12.2008. 2 ITA NO.4793/MUM/2010 (A.Y. 2006-07) KLUBQ INFOTECH PVT. LTD. VS. ITO 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED OUT FOR HEARING, EVEN AS PROOF OF SERVICE OF NOTICE OF HEAR ING IS ON RECORD. AS NOTICED FROM THE ORDER SHEET ENTRIES, THE ASSESSEE INITIALLY FILED P ETITION (VIDE LETTER DATED 20.09.2011, THE DATE OF HEARING) SEEKING ADJOURNMENT ON ACCOUNT OF SHRI KIRAN KAPADIA, THE ASSESSEES COUNSEL, BEING OUT OF TOWN FOR TAX AUDIT (AT TALEGA ON). ACCORDINGLY, THE MATTER WAS ADJOURNED TO 17.11.2011. THE ASSESSEE AGAIN SOUGHT ADJOURNMENT (VIDE LETTER DATED 16.11.2011), STATING THAT SHRI KIRAN KAPADIA IS OUT OF MUMBAI FOR RELIGIOUS PURPOSES, REQUESTING TO RE-FIX THE HEARING, WHICH WAS ACCEPTE D, AND THE CASE POSTED FOR HEARING ON 18.01.2012. AGAIN ON THAT DATE, THE ASSESSEE SOUGHT ADJOURNMENT (VIDE LETTER DATED 16.01.2012) ON THE PLEA THAT SHRI KAPADIA HAD TO AT TEND A FUNCTION AT SIDDHARTH COLLEGE OF COMMERCE & ECONOMICS. ADJOURNMENT WAS GRANTED, POST ING THE HEARING FOR 12.04.2012. THE BENCH NOT FUNCTIONING ON THAT DATE, THE HEARING STOOD ADJOURNED TO 05.07.2012, ON WHICH DAY ALSO THE ASSESSEE AGAIN SOUGHT ADJOURNMEN T ON ACCOUNT OF ILLNESS OF SHRI KIRAN KAPADIA, WHICH WAS ADJOURNED TO 15.10.2012. ON THE SUBSEQUENT POSTINGS AS WELL, EITHER THE BENCH DID NOT FUNCTION, OR THE ASSESSEE SOUGHT ADJOURNMENT, WITH THE LAST NOTICE, FOR TODAY INSTANT BEING PER REGISTERED POST, AS SPECIFI CALLY DIRECTED BY THE BENCH. UNDER THE CIRCUMSTANCES, WE INFER THAT THE ASSESSEE IS NOT SERIOUS OR EARNEST IN PROSECUTING ITS APPEAL. IN THE CASE OF CIT V. B.N. BHATTARCHARYA [1979] 118 ITR 461 (SC), IT HAS BEEN HELD THAT AN APPEAL DOES NOT MEAN MERE FILING OF THE APPEAL MEMO, BUT EFFECTIVELY PURSUING IT. SUFFICIENT OPPORTUNITY TOW ARD THE SAME HAS BEEN EXTENDED TO THE ASSESSEE. WE, THEREFORE, FOLLOWING THE DECISION BY THE HONBLE JURISDICTIONAL HIGH COURT IN CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, AS ALSO B Y THE HONBLE COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP), AS WELL AS BY THE TRIBUNAL (DELHI BENCH) IN T HE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD ., REPORTED AT 38 ITD 320, DISMISS THE INSTANT APPE AL BY THE ASSESSEE AS UNADMITTED FOR WANT OF PROSECUTION. 3 ITA NO.4793/MUM/2010 (A.Y. 2006-07) KLUBQ INFOTECH PVT. LTD. VS. ITO 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE 9 6: -96 5 )9& 5 &6 ; ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 12, 20 13 SD/- SD/- (D. MANMOHAN) (SANJAY ARORA) !'# / VICE PRESIDENT () %*+ / ACCOUNTANT MEMBER MUMBAI; <* DATED : 12.08.2013 $..%./ ROSHANI , SR. PS *(8 5 26= >(=.6 *(8 5 26= >(=.6 *(8 5 26= >(=.6 *(8 5 26= >(=.6/ COPY OF THE ORDER FORWARDED TO : 1. /1 / THE APPELLANT 2. 23/1 / THE RESPONDENT 3. ? ( ) / THE CIT(A) 4. ? / CIT CONCERNED 5. =$BC 26 , , / DR, ITAT, MUMBAI 6. C- D / GUARD FILE *(8% *(8% *(8% *(8% / BY ORDER, ! !! !/ // /% & % & % & % & (DY./ASSTT. REGISTRAR) , , , , / ITAT, MUMBAI